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TMI Blog2019 (8) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... NDHU SANTHALINGAM AND SRI. A. D. SHAJAN For The Respondents : SC-IT DEPT, SRI-CHRISTOPHER ABRAHAM JUDGMENT Narayana Pisharadi, J The appellant is the assessee. The appeal is directed against the order dated 30.10.2018 passed by the Income Tax Appellate Tribunal, Cochin Bench in I.T.A No.415/Coch/2018. 2. The assessee is a Co-operative Bank. The appeal relates to assessment of income tax fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee failed to show sufficient cause for the delay in filing the appeal and declined to condone the delay and consequently, dismissed the appeal. 5. The substantial question of law that arises for consideration in this appeal is, whether on the facts and circumstances of the case, the Income Tax Appellate Tribunal erred or not in construing the expression "sufficient cause" in Section 5 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the delay in filing the appeal and that there was no good and sufficient reason to condone the delay. 9. It is well settled that a liberal approach has to be made in construing the expression "sufficient cause" occurring in Section 5 of the Limitation Act to advance substantial causes of justice. It is also well settled that a lis shall be decided on merits rather than on technicalities. Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... But when there is reasonable ground to think that the delay was occasioned by the party deliberately to gain time, then the explanation offered for the delay need not be accepted. It is also a salutary guideline that when delay occurred due to laches on the part of a litigant is condoned, the opposite party shall be compensated by payment of costs for the loss and hardship suffered by him (See Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wered in favour of the assessee and against the revenue. 11. Consequently, the appeal is allowed. The delay in filing the appeal I.T.A No. 415/Coch/2018 before the Income Tax Appellate Tribunal, Cochin Bench, shall stand condoned on remittance an amount of Rs. 10,000/-(Rupees Ten Thousand only) by the assessee towards costs to the department within a period of two weeks from today. On such remit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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